ITAA 1997 s 974-C

Base rate entities and base rate entity passive income

Income tax: Keybridge Capital Ltd: return of capital and issue of Convertible Redeemable Promissory Notes

Equity interests in companies

Meaning of 'equity interest' in paragraph 974-30(1)(b) of the ITAA 1997

Interest free loan to private company repayable if shareholding is sold or the company is sold: application of the debt-equity interest provisions

Debt/Equity Interest: Redeemable Preference Shares - equity interest

Commercial debt forgiveness: commercial debt - non-share equity interest

Imputation: benchmark rule and non-share equity interests

Commercial debt forgiveness - commercial debt - non-share equity interest